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Abstract(s)
Os regimes simplificados de tributação do lucro assentes no valor dos proveitos, como o do artigo 53º do IRC, não constituem métodos de avaliação indirecta da matéria colectável, mas impostos em que a base tributável é constituída por um lucro presumido. É atendendo a esta natureza que deve ser apreciada a questão da sua constitucionalidade e concretamente da sua conformidade com o princípio da capacidade contributiva. A análise comparada de alguns dos sistemas fiscais mais evoluídos da actualidade mostra que a modalidade de simplificação da tributação do rendimento mais utilizada nos países desenvolvidos consiste na adopção de métodos de contabilidade simplificada. Esta simplificação da contabilidade pode limitar-se aos aspectos formais da contabilidade, como acontece em Itália, ou abranger os aspectos materiais, implicando uma diferente qualificação e imputação temporal dos factos patrimoniais, mas supondo sempre a quantificação do rendimento real. Em regra, nesta segunda situação, os métodos adoptados tendem, com algumas variantes, a aproximar-se do chamado método de contabilidade de caixa, como acontece na Alemanha.
Simplified regimes of taxation of corporation income based on the amount of gross revenue, as is the case of article 53º of the IRC, should not be seen as indirect evaluation methods of the tax base, but as taxes where the base is formed by a deemed income. The question of the conformity of these tax regimes with constitutional law, in particular with ability-to-pay principle, must be considered in view of this nature. A comparative analysis of some of the most developed current tax systems suggest that simplified methods of accounting are the most common approach to achieve a simplified taxation of corporation income. These simplified methods of accounting may be limited to formal aspects of accountancy, as it is the case in Italy, or may affect substantive aspects of accountancy, involving a different qualification of financial facts, but acting in both cases within a real income framework. In this second situation, methods adopted are in general of a cash method type, as it is the case in Germany.
Simplified regimes of taxation of corporation income based on the amount of gross revenue, as is the case of article 53º of the IRC, should not be seen as indirect evaluation methods of the tax base, but as taxes where the base is formed by a deemed income. The question of the conformity of these tax regimes with constitutional law, in particular with ability-to-pay principle, must be considered in view of this nature. A comparative analysis of some of the most developed current tax systems suggest that simplified methods of accounting are the most common approach to achieve a simplified taxation of corporation income. These simplified methods of accounting may be limited to formal aspects of accountancy, as it is the case in Italy, or may affect substantive aspects of accountancy, involving a different qualification of financial facts, but acting in both cases within a real income framework. In this second situation, methods adopted are in general of a cash method type, as it is the case in Germany.
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Keywords
Regimes simplificados de tributação Métodos de avaliação da base tributável Direito comparado
Citation
Aguiar, Nina (2006). Regimes Simplificados (I Parte). Fiscalidade. ISSN 0874-7326. 28, p.93-106